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財政部賦稅署-法規查詢主題專區

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法律與法規命令

Tax Act:
Enforcement Rules of the Income Tax Act<br> Article 65-1
Content:
Where a profit-seeking enterprise organized as a sole proprietorship or a partnership files the annual income tax return in accordance with Paragraph 2, Article 71 of the Act or makes its current final report on total business income or income earned from liquidation in accordance with Paragraph 4, Article 75 of the Act, the sole proprietor or partners shall calculate the withholding tax of the income of the aforesaid enterprise based on the respective percentage of his or her investment or partnership contract and deduct the aforesaid withholding tax from his or her consolidated income tax payable on his or her annual income tax return for the year.
 Update:2018-10-01

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